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2014 (5) TMI 1033 - CESTAT BANGALOREDenial of SSI Exemption - SSI exemption was denied on the ground that up to March 2010 using of brand name for the purpose of SSI exemption was not available - Held that:- The Central Government vide Notification No. 10/2013 - C.E. (N.T.) dated 02.08.2013 has provided retrospective exemption for clearances of plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear for the clearances from 16.06.2003 to 26.02.2010. The period involved in the present case is from July 2006 to March 2010, which is covered by the said notification for the purpose of availing the duty exemption. - Following decision of - M/s. Ajay Plastics Versus CC, CE&ST, Hyderabad-IV [2015 (1) TMI 295 - CESTAT BANGALORE], M/s. Anuradha Industries [2015 (4) TMI 275 - CESTAT BANGALORE] and M/s Pragya Packaging Pvt. Ltd. [2015 (4) TMI 274 - CESTAT BANGALORE] - Decided in favour of assessee.
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